Regulation 6 Amendment to the Life Assurance and Other Policies (Keeping of Information and Duties of Insurers) Regulations 1997I1

for the words “if, on” substitute—

“if—

(a)

on”; and

at the end insert—

“, or

(b)

it is a qualifying policy”.

at the end of sub-paragraph (b) omit “and”;

at the end of sub-paragraph (c) insert—

“(d)

to ascertain whether there has been or is likely to be any contravention of the requirements of the regulations made under section 552ZB(1), and

(e)

to verify any information provided to an officer of Revenue and Customs as required by the regulations made under section 552ZB(1)”.